新一轮财政改革的特征、进展与难点

发布时间：2018-02-22 21:28

本文关键词： 财政改革财政政策赤字率　出处：《经济纵横》2017年09期 　论文类型：期刊论文

【摘要】：我国新一轮财政改革有四个特点:一是全面推进,二是应对市场经济考验,三是应对经济发展格局大转变,四是应对社会发展格局大转变。目前,新一轮财政改革在预算、税制和财政体制三方面取得重大进展,但短期利益与长期利益、总体利益与群体利益、财政改革与其他改革三大平衡问题仍是财政改革的难点。未来还应着力解决以下问题:在预算改革方面,如何继续实行积极的财政政策是首要问题,同时要深化预算绩效管理改革;在税制改革方面,要注重社会各利益集团的利益调整,前期进行的税制改革调整的是政府和企业间的分配关系,如增值税、资源税、环境税,下一步改革涉及社会各群体税收负担调整,核心问题是谁为公共产品买单;在财政体制改革方面,要推进事权和支出责任划分改革及收入划分改革。
[Abstract]:The new round of financial reform in China has four characteristics: first, to advance comprehensively; second, to cope with the test of the market economy; third, to cope with the great change in the pattern of economic development; and fourth, to cope with the great change in the pattern of social development. At present, the new round of financial reform is in the budget. Significant progress has been made in the tax system and the financial system, but the short-term and long-term interests, the overall interests and the group interests, The balance between fiscal reform and other reforms is still a difficult issue for fiscal reform. In the future, efforts should also be made to solve the following problems: in the area of budget reform, how to continue to implement active fiscal policies is the primary issue. At the same time, we should deepen the reform of budget performance management, in the aspect of tax system reform, we should pay attention to the adjustment of the interests of various interest groups in the society. In the early stage of the tax reform, we should adjust the distribution relationship between the government and enterprises, such as value-added tax, resource tax, environmental tax, etc. The next step of the reform involves the adjustment of the tax burden of all social groups, the core question is who pays for the public goods, and in the aspect of the reform of the financial system, we should push forward the reform of the division of power and expenditure responsibility and the division of income.
【作者单位】：中国财政科学研究院;
【分类号】：F812.2

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